2018 (5) TMI 1672

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....he assessee against Orders-in-Appeal No. 01 to 03/2009 (H-II) S. Tax dated 20.01.2009, while appeals No. ST/902-905/2009 is filed by the Revenue against Orders-in-Appeal No. 46 to 49/2009 (H-II) S. Tax dated 30.07.2009. 3. The relevant facts that arise for consideration is during the period September, 2004 to July, 2006, the appellant assessee herein had discharged the service tax liability on the construction work under taken by them under the category of Commercial or Industrial Construction Services. Subsequently, noticing that these services would not get covered under the Commercial or Industrial Construction Services (CICS) they filed refund claims with the authorities. The said refund claims were of the amount which was discharged....

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....nd are before the Tribunal. 4. It is the submission of the Learned Departmental Representative that prior to 01.06.2007, the activity under taken by the appellant will amount to rendering of CICS and Board Circular No. 80/10/2004 will apply in its full force. 5. Learned Counsel submits that now the law is settled by the Apex Court in the case of Larsen & Toubro Ltd., [2015 (39) STR 913] in as much any activity under the works contract under taken prior to 01.06.2007 cannot be taxed. It is his submission that in the case in hand assessee always pleaded that the activity under taken by them would fall under composite work contract. It is his further submission that in their appeals their arguments only against reasoning of the First App....

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....Bench to be eight in number. What is important in particular is the deductions which are to be made under sub-paras (f), (g) and (h). Under each of these paras, a bifurcation has to be made by the charging Section itself so that the cost of establishment of the contractor is bifurcated into what is relatable to supply of labour and services. Similarly, all other expenses have also to be bifurcated insofar as they are relatable to supply of labour and services, and the same goes for the profit that is earned by the contractor. These deductions are ordinarily to be made from the contractor's accounts. However, if it is found that contractors have not maintained proper accounts, or their accounts are found to be not worthy of credence, it is l....